Para gozar de la exención establecida en el inciso 1º del artículo 59, el interesado deberá comprobar previamente: 1º Que el petróleo crudo de que se trata procede de explotaciones y se beneficia en las refinerías establecidas bajo el imperio de las Leyes 37 de 1931 o 160 de 1936 o de este Código. 2º Que los productos refinados derivados de ese petróleo se dieron al consumo interno del país.
Decreto 1056 de 1953 →In force
Article 211
Decreto 1056 de 1953 · Por el cual se expide el Código de Petróleos
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